A new bill in the U.S. state of Mississippi aims to add vapor to the state’s 15 percent tobacco tax rules. Senate Bill 2182, authored by Senator David Blount, would define an “electronic smoking device” and add that to the definition of other tobacco products with the additional tax.
“‘Electronic smoking device’ means any device that can be used to deliver aerosolized or vaporized nicotine to the person inhaling from the device, including, but not limited to, an e-cigarette, e-cigar, e-pipe, vape pen or e-hookah,” the bill states. “Electronic smoking device includes any component, part or accessory of such a device, whether or not sold separately, and includes any substance intended to be aerosolized or vaporized during the use of the device. Electronic smoking device does not include any battery or battery charger when sold separately. In addition, electronic smoking device does not include drugs, devices or combination products authorized for sale by the U.S. Food and Drug Administration, as those terms are defined in the Federal Food, Drug and Cosmetic Act.”
Current Mississippi law indicates that cigars, cheroots, stogies, snug, chewing and smoking tobacco and all other tobacco products except cigarettes shall be taxed 15 percent of the manufacturer’s list price. This bill would add electronic nicotine delivery systems (ENDS) to that list.